CLA-2-90:OT:RR:NC:N3:135
Mr. Tony Zhang
Sunnycargo Inc.
12336 Andy St.
Cerritos, CA 90703
RE: The tariff classification of a massage chair from China
Dear Mr. Zhang:
In your letter dated August 7, 2020, you requested a tariff classification ruling.
The Real Relax Favor-03 Plus Massage Chair Recliner is advertised as a full body shiatsu massage chair with the zero gravity feature. It is a massage apparatus resembling a chair that is constructed of a frame having a seat base, backrest, armrests, and an extendable footrest and is upholstered with synthetic leather on the inner side. The ergonomically designed external structure is capable of partially encapsulating a user by enfolding the posterior upper body, arms, feet, and legs. The massage mechanism internal structure includes a shoulder air massage unit, armrest air massage unit, a seat air massage unit, a calf air massage unit, a foot air massage unit, back massage points, waist massage points, a waist heater, a slide rail, and a foot roller massage unit. Specifically, the product encompasses eight massage rollers inside the backrest, two foot massage rollers, and 50 air bags symmetrically positioned all over the shoulders, arms, seat, and legs that give air compression to the user’s body. It massages the body from shoulders, back, arms, waist, hips, legs, calves, to feet by vibration, shiatsu technique or pressure. The massaging mechanism can be adjusted by the auto programs or a manual program using a remote control. It also includes other features, such as a built-in speaker. The massage chair is unassembled in two carton boxes when delivered to the buyer and powered by a normal 120-volt plug for an electrical wall outlet. The upright dimensions are approximately 30” in width X 49” in height X 53” in depth and it weighs approximately 138 lbs. when assembled.
The applicable subheading for the massage chair will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achaon-therapy appliances and massage apparatus …: [m]assage apparatus: [e]lectrically operated: [o]ther: [o]ther.” The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division